Decree seq. 48 Federal Fiscal Code

  • Schuch, Josef (PI - Project head)
  • Fürnsinn, Katharina (Researcher)
  • Herdin-Winter, Judith (Researcher)
  • Hofbauer-Steffel, Ines (Researcher)
  • Lang, Michael (Researcher)
  • Loukota, Walter (Researcher)
  • Naux, Eva (Researcher)
  • Schilcher, Michael (Researcher)
  • Staringer, Claus (Researcher)
  • Stefaner, Markus (Researcher)
  • Zieseritsch, Ursula (Researcher)

Project Details


The Decree states, under which conditions a taxpayer who is affected by International Double Taxation can engage privileges. Therefore the Decree is highly relevant for internationally acting people and corporations. The Decree nevertheless raises interpretation questions which are dealt with in this project.
Effective start/end date10/12/0231/12/04

Collaborative partners

Austrian Classification of Fields of Science and Technology (OEFOS)

  • 505004 Financial law